The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output Standard variable overhead rate 8.2 hours $14.60 per hour The following data pertain to operations for the last month: Actual hours Actual total variable manufacturing overhead cost Actual output 2,875 hours $42,715 150 units What is the variable overhead efficiency variance for the month? previous Multiple Choice O $7400 O $17,958 F O $24.757U $24.017 U